Billy Edward Armstrong and Phoebe J. Armstrong v. Commissioner

BILLY EDWARD ARMSTRONG AND PHOEBE J. ARMSTRONG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 28738–09. Filed December 19, 2012. P–H was divorced, and his ex-wife had custody of their son C.E. A May 2003 arbitration award, a June 2003 State court order, and a March 2007 State court order provided that P–H would be entitled to the dependency exemption for C.E. (and the March 2007 order explicitly required his ex-wife to execute in his favor a Form 8332, ‘‘Release of Claim to Exemption for Child of Divorced or Separated Parents’’), on the condition that P–H pay child…